Part 13

... expenditure on research and development
Chapter 7

Relief for large companies: vaccine research etc

Qualifying expenditure

Qualifying expenditure “for” an accounting period
1100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)
Words in Pt. 13 heading omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 3, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2